Authentication of notices and other documents [Section 282A] :

(i) Section 282A provides that where any notice or other document is required to be issued by any income-tax authority, such notice or other document should be signed in manuscript by that authority.

(ii) Every notice or other document required to be issued, served or given for the purposes of this Act by any income-tax authority, shall be deemed to be authenticated if the name and office of a designated income-tax authority is printed, stamped or otherwise written thereon.

(iii) A designated income-tax authority means any income-tax authority authorised by the CBDT to issue, serve or give such notice or other document after authentication in the manner as provided in (ii) above.